Missouri registration and tax info

• Missouri Department of Revenue – income tax withholding
• Missouri Department of Labor and Industrial Relations, Division of Employment Security – unemployment tax
• Local tax agencies

New employers in Missouri register for both of income and unemployment tax together. Here's what to expect:

• You'll get your account numbers within 1–2 weeks.
  • Keep this time frame in mind when planning your first Missouri payroll—you'll need the tax account numbers entered in Gusto to process payroll for Missouri employees.
• Your Department of Revenue withholding tax identification number will be 8 digits.
  • You'll also receive your assigned withholding tax deposit schedule from this agency.
• Your Department of Labor and Industrial Relations employer account number will be 10 digits.
  • You'll also receive your agency-assigned unemployment tax rate. 

Both account numbers, and your withholding tax deposit schedule, need to be entered in Gusto by clicking the Taxes & compliance section and selecting Tax setup.

Register for income and unemployment tax

1. Some companies are required to obtain a charter number or certificate of authority number to operate in Missouri—you get these numbers after registering with the Missouri Secretary of State.
   • For most companies, the charter number or certificate of authority number will be asked for when registering for income and unemployment tax.
   • If you're unsure if your company needs to register with the Secretary of State, contact the agency at (866) 223-6535.
2. Register for income and unemployment tax on the Missouri Online Business Registration website. 
3. Read about how online registration works, then scroll down and click Start registration here—make sure to register for both withholding tax and unemployment tax.
   • Most companies are liable for state unemployment if they pay more than $1,500 of wages in a calendar quarter or have an employee for some part of a day in each of 20 different weeks. 

Enter the tax account information in Gusto

Once a valid Missouri work address has been added in Gusto for one or more employee(s), you can add your tax account information:

1. Click the Taxes & compliance section and select Tax setup.
2. Scroll to the “Missouri Tax Setup” headline and select Manage taxes.
3. Enter your withholding account number, tax deposit schedule, unemployment account number and agency-assigned unemployment rate.
   • Your withholding account number (sometimes called the "Tax I.D. Number") should be eight-digits.
   • Your unemployment account number (sometimes called the "Employer Account Number") should be ten digits, the last three are typically all zeroes.
   • Your unemployment tax rate can be found on the Notice of Liability you received from the Department of Labor and Industrial Relations, or by calling the agency at (573) 751-3215. 
     • Keep in mind: There are special rates for those in the mining, construction, and non-profit industries.
     • If you need to update an unemployment rate already entered, follow the steps in this article. 
     • If you haven't been assigned a rate yet, you can use the general new employer rate for MO until you get your agency-assigned rate. 
   • If you need to update an account number: Contact us from the Help section of your account—there may be tax implications if taxes have already been paid or filed to an incorrect account number.

City of Kansas City

Employees who live or work in the City of Kansas City are subject to a City and Earnings tax.

For businesses without activity in the City of Kansas City, but who employ city residents, there is no legal requirement to withhold on those residents.

• You can register for a City of Kansas City withholding account as a courtesy to your employee(s)—if you do, you'll need to contact our team from the Help or Priority support section of your Gusto account to set up courtesy withholding in Gusto.

Account ID and Letter ID required

Gusto needs your “Account ID” and “Letter ID” to file and pay your taxes to the city of Kansas City (MO). Enter these in Gusto by clicking the Taxes & compliance section and selecting Tax setup.

• Account ID
  • Register for a Quick Tax account to get this number.
  • If you're not sure what your Account ID is, or need help registering, call the agency at (816) 513-1135.
• Letter ID
  • Find this number on letters received from Kansas City—these letters are often delivered electronically. Here's how to view them online:
    • Head to your Kansas City Quick Tax Portal.
    • Click your company name.
    • Select More…
    • Under "Letters", select View Letters.
  • If you're not sure what your Letter ID is, or need to update any information, call City Hall at (816) 513-3600. or need help registering, call the agency at (816) 513-1135.

St. Louis City Tax 

For businesses with activity in St. Louis, you'll need to register with the St. Louis Collector of Revenue so Gusto can pay and file these taxes on your behalf. 

For businesses without activity in St. Louis, but who employ city residents, there is no legal requirement to withhold on those St. Louis residents (but there are other requirements, learn more below).

• You can register for the St. Louis City Tax and withhold the tax as a courtesy to your employee(s) by completing and filing Form E-9 and checking the “Withholding for City Resident Only” box.
  • If you register, you'll need to contact our team from the Help or Priority support section of your Gusto account to set up courtesy withholding in Gusto.
• If you choose not to withhold, there is still a legal requirement to report all city residents to the city.
  • The business will need to be set up as an agency for reporting purposes only—contact the St. Louis office at (314) 622-4805 to do so.

Register for the St. Louis City Tax

1. Complete Form E-9.
2. Fax to the St. Louis Collector of Revenue at (314) 622-4847—Attention “Registration”.
   • If you have questions, call the agency at (314) 622-4111.  

Double-check St. Louis city tax liability—manually verify whether an address is in the city

1. Head to the St. Louis zip code directory.
2. Download the Zip Code Booklet Document.
3. Check if the zip code is in:
   • Section one or two, entirely in the City of St. Louis, or;
   • Section three, partially in the City of St. Louis.
4. Determine liability using the guidelines below:
   • If entirely in the city, you're liable. 
   • If partially in the city, check if the street and number are listed.
     • If you're outside the street numbers, they're not liable. 

You can also check by calling the agency at (314) 622-3291 and speaking with the "Earnings Tax Department".

Tax I.D. Number

If you've run payroll in the past in MO, you can find your 8-digit Missouri Tax ID Number by:

• Reviewing the Employer's Return of Income Taxes Withheld (Form MO-941) received from the MO Department of Revenue or;
• Calling the agency at (573) 751-3505.

Tax deposit schedule

You should have received your tax deposit schedule after registering with the MO Department of Revenue—if you don't know your tax deposit schedule, or registered over a year ago, call the Missouri Department of Revenue at (573) 751-3505 to confirm your agency-assigned deposit schedule.

Unemployment tax account number

If you've run payroll in the past in MO, you can find your Unemployment Account Number by:

• Reviewing the Notice of Liability sent to you by the Department of Labor and Industrial Relations, or;
• Reviewing your Quarterly Contribution and Wage Report (Form MODES-4), or;
• Calling the agency at (573) 751-3215.

The account number should be ten digits and is formatted as follows: 00-00000-0-00. 

Unemployment insurance tax rate

Your Unemployment Insurance tax rate can be found by:

• Reviewing the most recent Notice of Liability you received from the Department of Labor and Industrial Relation or;
• By calling the agency at (573) 751-3215.

If you haven't been assigned a rate yet, you can use the general new employer rate for MO until you get your agency-assigned rate. 

Once a valid Missouri work address has been added in Gusto for one or more employee(s), you can add your tax account information:

1. Click the Taxes & compliance section and select Tax setup.
2. Scroll to the “Missouri Tax Setup” headline and select Manage taxes.
3. Enter your withholding account number, tax deposit schedule, unemployment account number and agency-assigned unemployment rate.
   • Your withholding account number (sometimes called the "Tax I.D. Number") should be eight-digits.
   • Your unemployment account number (sometimes called the "Employer Account Number") should be ten digits, the last three are typically all zeroes.
     
   • If you need to update an unemployment rate already entered, follow the steps in this article. 
     • If you haven't been assigned a rate yet, you can use the general new employer rate for MO until you get your agency-assigned rate. 
   • If you need to update an account number: Contact us from the Help or Priority support section of your account—there may be tax implications if taxes have already been paid or filed to an incorrect account number.

Gusto needs your “Account ID” and “Letter ID” to file and pay your City and Earnings tax to the City of Kansas City, Finance Department.

Enter these in Gusto by clicking the Taxes & compliance section and selecting Tax setup.

• Account ID
  • Register for a Quick Tax account to get this number.
  • If you're not sure what your Account ID is, or need help registering, call the agency at (816) 513-1135.
• Letter ID
  • Find this number on letters received from Kansas City—these letters are often delivered electronically. Here's how to view them online:
    • Head to your Kansas City Quick Tax Portal.
    • Click your company name.
    • Select More…
    • Under "Letters", select View Letters.
  • If you're not sure what your Letter ID is, or need to update any information, call City Hall at (816) 513-3600. or need help registering, call the agency at (816) 513-1135.